1. Technical Field
This invention relates to a document processing apparatus, a document processing method, and a computer readable medium.
2. Related Art
In recent years, the importance of companies' internal controls has been recognized.
As this internal controls over financial reporting, the “Internal Control-Integrated Framework” published by COSO (the Committee of Sponsoring Organization of the Treadway Committee) in 1992 is a de-facto standard.
It is defined as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) effectiveness and efficiency of operations, (2) reliability of financial reporting and (3) compliance with applicable laws and regulations.
In this internal control of financial reporting, assessments of a business process are done for an audit. In this case, it is required to match various vouchers used in the assessment of the control.